26 C.F.R. § 1.401(e)-3 Requirements for qualification of trusts and plans benefiting owner-employees.
Title 26 - Internal Revenue
(a) “Keogh” or “H.R. 10” plans covering owner-employees; introduction and organization of regulations. This section prescribes the additional requirements which must be met for qualification of a trust forming part of a pension or profit-sharing plan, or of an annuity plan, which covers any self-employed individual who is an owner-employee as defined in section 401(c)(3). These additional requirements are prescribed in section 401(d) and are made applicable to such a trust by section 401(a)(10)(B) and to an annuity plan by section 404(a)(2). However, to the extent that the provisions of §§1.401(e)–1 and 1.401(e)–2 are not modified by the provisions of this section such provisions are also applicable to a plan which covers an owner-employee. The provisions of this section apply to taxable years beginning after December 31, 1975, unless otherwise specified. (b) [Reserved] [T.D. 7636, 44 FR 47053, Aug. 10, 1979]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Pension, Profit-Sharing, Stock Bonus Plans, etc.
§ 1.401(e)-3 Requirements for qualification of trusts and plans benefiting owner-employees.
